Essays on financial reporting incentives and bank transparency

Rudolf, Nicolas

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URL:	https://madoc.bib.uni-mannheim.de/55662
URN:	urn:nbn:de:bsz:180-madoc-556626
Document Type:	Doctoral dissertation
Year of publication:	2020
Place of publication:	Mannheim
University:	Universität Mannheim
Evaluator:	Bischof, Jannis
Date of oral examination:	2 July 2020
Publication language:	English
Institution:	Business School > ABWL u. Unternehmensrechnung (Bischof 2015-)
License:	Creative Commons Attribution 4.0 International (CC BY 4.0)
Subject:	330 Economics
Classification:	JEL: M14, M41, M48, M52, G20,
Keywords (English):	bank transparency , manager characteristics , supervisory transparency , non-performing loans
Abstract:	This thesis presents three essays on financial reporting incentives and bank transparency. The first chapter explores determinants of bank transparency at the most granular level by looking at individual managers and how they shape financial reporting decisions. The second and the third chapter document the role of bank, country, and supranational reporting incentives for banks’ reporting choices.